# | STATE | DATE OF AR | PERIOD | AR NO. | NAME OF APPLICANT | ISSUE | HELD | RATE | HSN/SAC CODE | REMARKS | APPEAL ORDER |
---|---|---|---|---|---|---|---|---|---|---|---|
1 | West Bengal | 11 May, 2018 | 2018 | 1234 | EMC Limited | Erection of Towers including supply, instalation, commissioning & Testing | Services | 18 | Info N.A. | Info N.A. | Info N/A |
2 | West Bengal | 09 Apr, 2018 | 2018 | 12346 | Akansha Hair & Skin Care Herbal Unit Pvt Ltd | Pimple Pack, Anti-creck cream |
Goods | Info N.A. | 3004 | Rate of tax info N.A. | Info N/A |
3 | Uttarakhand | 14 Mar, 2018 | 2018 | 12347 | Indogerman Brakes Pvt. Ltd. | Disc Brakes Pads & Brke Shoes used in Automobile | Goods | 28 | 8708 | Info N.A. | Info N/A |
4 | West Bengal | 28 May, 2018 | 2018 | 8 of 2018 | IAC Electricals Pvt Ltd |
Services of transportation, in-transit insurance and loading/unloading, being ancillary
to the principal supply of goods, shall be treated to taxation under Section 8 (a) of the
GST Act, and the consideration receivable on that account be taxed accordingly.
|
Taxable | Info N.A. | Info N.A. | The AAR has not provided SAC Code in AR | Info N/A |
5 | West Bengal | 21 Mar, 2018 | 2018 | 2 OF 2018 | Joint Plant Committee | Plant Management Committee whether Liable to be registered under GST Act? |
Not Liable to be registered if otherwise not liable to pay tax under Reverse Charge | Info N.A. | Info N.A. | NIL | Info N/A |
6 | West Bengal | 21 Mar, 2018 | 2018 | 5 of 2018 | Global Reach Education Services Pvt Ltd | Overseas Education Advisory Services provided by the applicant for promotion of courses of Foreign Universities whther liable to tax? |
Taxable Services | 18 | Not available | AAR should have provided SAC Code in Order | Info N/A |
7 | West Bengal | 21 Mar, 2018 | 2018 | 4 of 2018 | Switching Avo Electro Power Ltd | Power Solution including UPS, Survo Stabilizer, Batteries etc, UPS along with Battery. Whether supply is composite suply within meaning under section 2(3) of GST Act? The same is supplied under a Single Contract. |
Mixed Supply within meaning of Section 2(74) | Info N.A. | Not available | HSN Code and Rate should have been disclosed in AR | Info N/A |
8 | West Bengal | 03 May, 2018 | 2018 | 6 of 2018 | Sreepati Ranjan Gope &Sons; | Classification and rate of tax on Labour Charges and on Works Contract bases |
Works Contract Liable to Tax | 18 | 9954 | No remarks | Info N/A |
9 | West Bengal | 17 Jan, 2018 | 2018 | 3 of 2018 | SIKA India Pvt. Ltd. | Proper HSN Code for "Sika Block Jointing Mortar" is 3824 50 90. According to Applicant it is 3214 90 10 |
Covered in HSN 3214 90 90 | Info N.A. | 3214 90 90 | When rate of tax was sought, it should have been provided clearly | Info N/A |
10 | West Bengal | 30 May, 2018 | 2018 | 6 of 2018-19 | Photo Products Company Pvt Ltd | Activity of Printing of material from Media Supplied by Customers. Whether covered by HSN 4911 of SAC 9989 |
Service | 12 | 9989 | Clear AR | Info N/A |
11 | Maharashtra | 19 Mar, 2018 | 2018 | 11 OF 2018 | CMS INFO SYSTEMS LIMITED | Whether sale of Scrap Vehicle will attract GST, Also whether set-off will be available on purchase of vehicle for use as Cash Carry VAN Which is sold as post use Scrap Vehicle? |
Liable to tax and set-off available | 28 | Info N.A. | No remarks | |
12 | Maharashtra | 03 Mar, 2018 | 2018 | 3 OF 2018 | FERMI SOLAR FARMS Pvt. Ltd. | Renewable Power Plant Projects, Generation and Distribution of Elecetrcity Generated. Complete installation, erection, testing and commissioning of Solar Power Project 5% or 18% |
Service | 18 | Info N.A. | AAR for Karnataka held it 5% | Info N/A |
13 | Maharashtra | 09 Mar, 2018 | 2018 | 5 OF 2018 | SIMPLE RAJENDRA SHUKLA | Services releted to providing coaching for entrance examination will come in ambit of GST? |
Services | 18 | Info N.A. | No remarks | Info N/A |
14 | Maharashtra | 21 Mar, 2018 | 2018 | 14 of 2018 | Reliance Infrastructure Ltd. | Whwther Reinstatement Charges paid to Municipal Authorities will be liable to GST? Whether Acess Charges paid to Municipal Corporation will be Liable to GST? |
Yes, Service | Info N.A. | Info N.A. | Service Code and Tax rate not provided | Info N/A |
15 | Maharashtra | 02 Apr, 2018 | 2018 | 23 of 2018 | National Plastic Industries Limited | PVC Floor mat classification and applicable rate of tax on the same |
Goods | 18 | 3918 | No remarks | |
16 | Maharashtra | 21 Feb, 2018 | 2018 | 2 OF 2018 | Nueclear Healthcare Limited | Whether the product 'Fludeoxyglucose' or 'FDG' classifiable under HSN 3006 30 00? Whether the chemicalsused as Pharmaceuticals that are inorganicor and of organic nature shall merit classification only under Chapetr 28 & 29 and or under 30. Another question is |
No | Info N.A. | Info N.A. | Classification for FDG refused. 2nd Q. is not replied | Info N/A |
17 | Maharashtra | 05 Apr, 2018 | 2018 | 25 of 2018 | KANSAI NEROLAC PAINTS Ltd. | Whether Krishi Kalan Cess can be admissible input tax credit? |
No | Info N.A. | Info N.A. | No remarks | |
18 | Maharashtra | 23 Mar, 2018 | 2018 | 15 OF 2018 | ACRYMOLD | Trophy whether specific HSN 8306 29 20 or which HSN |
No | Info N.A. | Info N.A. | Not a clear AR | Info N/A |
19 | Maharashtra | 23 Mar, 2018 | 2018 | 16 of 2018 | Aditya Birla Retail Limited | Whether sales of goods can be said to be "Not under a Brand Name" when it is declared on package as manufactured by Applicant or When it is declared on package as "Marketed by the applicant" can be considered as "Not being Brand Name"? |
No for both | Info N.A. | Info N.A. | No remarks | |
20 | West Bengal | 30 May, 2018 | 2018 | 7 of 2018 | GKB Lens Pvt. Ltd. | Interstate Consignment Transfer whether to be valued at cost price or 90% of MRP. Whether receipent if eleigible for full tax credit? |
Yes | Info N.A. | Info N.A. | Favouring Applicant | Info N/A |
21 | Maharashtra | 08 May, 2018 | 2018 | 080518 OF MAH | Maharashtra State Power Generation Company | Whether GST is applicable for Liquidated Damages? (1) in case of Operation & Maintainace Activities (2) Construction of new power plants or renovation of old. If GST is applicable on Liquidated Damages, whether covered in SAC 9997 and Rate of Tax is 18%? |
Applicable | Info N.A. | Info N.A. | Order based on Notification 11/2017. Not clear | Info N/A |
22 | Maharashtra | 05 Mar, 2018 | 2018 | 04 of 2018 | JSW Energy Limited | (1) Supply of Coal or any other inputs on a job work bases JSL to JEL (2) Supply of Power by JEL to JSL (3) Job Work Charges payable by JEL to JSL. |
(1) Not Entertained (2) GST Leviable (3) Not replied | Info N.A. | Info N.A. | Not a Good Order | Info N/A |
23 | Maharashtra | 05 Mar, 2018 | 2018 | 04 of 2018 | JSW Energy Limited | (1) Supply of Coal or any other inputs on a job work bases JSL to JEL (2) Supply of Power by JEL to JSL (3) Job Work Charges payable by JEL to JSL. |
(1) Not Entertained (2) GST Leviable (3) Not replied | Info N.A. | Info N.A. | Not a Good Order | Info N/A |
24 | Maharashtra | 17 Feb, 2018 | 2018 | 01 of 2018 | Giriraj Renewables Pvt. Ltd. | EPC Contract for Solar Power Plant whether is Composite Supply? if yes, Whether principal Supply in such case can be said to be "Solar Power Generating System" (SPGS) Whether benefit of Concessional Rate of 5% of "SPGS" Whether benefits will be available to sub-contractors also? |
(1) No, Works Contract (2) No (3) Not replied | Info N.A. | Info N.A. | No remarks | Info N/A |
25 | Maharashtra | 09 Mar, 2018 | 2018 | 06 of 2018 | Ceat Limited | E-Rikshow tyre - Rate of Tax |
Taxable | 28 | 4011 | Clear case | Info N/A |
26 | Maharashtra | 20 Mar, 2018 | 2018 | 12 of 2018 | Cargil India Pvt. Ltd. | (1) Whether "Natural Easter Dilectric Fulid (Envirotemp FR3) whether falls under serial No. 90 of Sch. 1 of Notification No. 1/2017 dated 28/06/17 & Taxable @5%? (2) Whwther Envirotemp FR3 falls under Sr. No. 27 of Sch-II of Notification No.1/2017 dated 29/06/17 (This was VAT related issue. |
Negative | Info N.A. | Info N.A. | Not a Good Order | Info N/A |
27 | Maharashtra | 20 Mar, 2018 | 2018 | 13 of 2018 | Hafel India Pvt. Ltd. | Whether Caeserstone can be classified under HSN 2506 or 6810? |
Covered under HSN 6810 | Info N.A. | 6810 | Should have given rate of tax | Info N/A |
28 | Maharashtra | 21 Apr, 2018 | 2018 | 27 of 2018 | Ahmednagar Goat Rearing & processing Co-op Federation Ltd. | Whether the whole animal carcass in it's natural shape in frozen state in different weight and size packed in LDPE bags being supplied to Army as product put in "Unit Container"? and rate of tax |
Yes | Info N.A. | Info N.A. | Two Diff. Rates | Info N/A |
29 | Gujarat | 17 Jan, 2018 | 2018 | 4 of 2017-18 | Aqua Machineries Pvt. Ltd. |
There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant;
(ii) Whether the applicant is eligible for GST rate of 12% on supply of goods in question.
|
‘Pumps for sewage or waste’ would not be covered by Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017 | Info N.A. | Info N.A. | Should have Given HSN for the product | Info N/A |
30 | Gujarat | 05 Feb, 2018 | 2018 | 2 of 2018 | Shree Vishwakarma Engineering Works | Clasification of ‘electrically operated drum with bell and zalar’ and is mainly used in temple during morning and evening prayer in the form of Aarti. |
Taxable | Info N.A. | 9208 | Rate of Tax not given | Info N/A |